The Association of
Chartered Certified Accountants (ACCA) has released the official pass rates for
the June 2026 exam sitting, following results day on 13 July 2026. Below is the
complete paper-by-paper breakdown for all 15 papers, along with the hardest and
easiest papers of the session, the overall numbers, and what the figures mean
if you are planning your next sitting.
June 2026 at a glance
●
119,662 students entered the June 2026 session
●
136,544 exams were completed
●
4,690 students finished their final exams and now move to
affiliate status
●
Results released: 13 July 2026
That works out to an
average of roughly 1.14 papers per student, so most candidates are still
sitting one paper at a time.
ACCA June 2026 pass rates: all 15 papers
|
Level |
Paper |
Pass rate |
|
Applied Knowledge |
Business and Technology (BT) |
89% |
|
Applied Knowledge |
Financial Accounting (FA) |
71% |
|
Applied Knowledge |
Management Accounting (MA) |
65% |
|
Applied Skills |
Corporate and Business Law
(LW) |
82% |
|
Applied Skills |
Taxation (TX) |
55% |
|
Applied Skills |
Financial Reporting (FR) |
52% |
|
Applied Skills |
Financial Management (FM) |
48% |
|
Applied Skills |
Audit and Assurance (AA) |
47% |
|
Applied Skills |
Performance Management (PM) |
41% |
|
Strategic Professional —
Essentials |
Strategic Business Leader
(SBL) |
51% |
|
Strategic Professional —
Essentials |
Strategic Business Reporting
(SBR) |
47% |
|
Strategic Professional —
Options |
Advanced Financial Management
(AFM) |
47% |
|
Strategic Professional —
Options |
Advanced Taxation (ATX) |
47% |
|
Strategic Professional —
Options |
Advanced Performance
Management (APM) |
42% |
|
Strategic Professional —
Options |
Advanced Audit and Assurance
(AAA) |
39% |
Figures in green mark the highest pass rates (80%+);
figures in red mark the toughest papers (below 45%).
The easiest papers this session
The Applied Knowledge
papers remained the most accessible, as they usually are — this is where most
students begin. Business and Technology (BT) topped the entire session at 89%,
followed by Corporate and Business Law (LW) at 82% and Financial Accounting
(FA) at 71%. If you are just starting your ACCA journey, these figures reflect
what a solid first-attempt result looks like at this level.
The hardest papers this session
The Strategic
Professional options were the toughest, and one paper stood out. Advanced Audit
and Assurance (AAA) recorded the lowest pass rate of the entire session at 39%
— consistent with its long-standing reputation as ACCA's most demanding paper.
At the Applied Skills level, Performance Management (PM) was the hardest at
41%, with Audit and Assurance (AA) at 47% and Financial Management (FM) at 48%
also sitting below the 50% mark. Every other paper cleared 50%.
The pattern is
familiar: the harder papers are long-form and case-study based, testing whether
you can apply the syllabus quickly under time pressure rather than simply
recall it.
What these numbers actually tell you
The difficulty curve is
real, and it is steepest at the options level. Moving from Applied
Knowledge (65–89%) into the Strategic Professional options (39–47%) is the
single biggest jump in the qualification. If you are choosing your two optional
papers, the pass rates are one input worth weighing alongside your strengths and
career direction.
A below-50% pass rate
is normal for the hardest papers — it is not a reason to panic. AAA, APM, PM and AA
regularly sit in the 39–47% band. Knowing the syllabus is not enough at this
level; success comes from timed, application-heavy practice on unseen
scenarios.
Session-to-session
variation is modest. Pass rates for most papers move only a few percentage points
between the March, June, September and December sittings, so these June figures
are a reliable guide for what to expect if you are sitting the same paper next
time.
Preparing for your next ACCA sitting
The clearest lesson
from every session is that the harder papers reward application over
memorisation. The most effective way to close that gap is timed practice on
exam-style questions until working under pressure feels routine.
Practice free ACCA questions on
Professional Career Club. Work
through exam-style questions with full step-by-step explanations, and see the
reasoning behind every answer before you commit to it.
Professional Career Club
is an independent study community and is not affiliated with or endorsed by
ACCA. Pass-rate figures are as published by ACCA for the June 2026 sitting.
Sources
The pass-rate figures
and session statistics in this briefing are drawn from the following published
sources:
• ACCA Global — official June 2026 results announcement — https://www.accaglobal.com/gb/en/news/2026/July/June-2026-results.html
• ACCA Student Accountant — June 2026 exam results and pass
rates — https://studentaccountant.accaglobal.com/2026/07/13/j26-exam-results/content.html
• PQ Magazine — ACCA June 2026 pass rates (paper-by-paper
figures) — https://www.pqmagazine.com/acca-june-exam-pass-rates-are-in/
• The Accountant Online — ACCA publishes June 2026 exam pass rates (session totals) — https://www.theaccountant-online.com/news/acca-publishes-june-2026/